TY  - JOUR
AB  - The role of the internal auditor is evolving rapidly. More and more his ambit is encompassing the whole range of a company's operations. His activities no longer primarily consist of checking for compliance with laid down procedures but are becoming more management orientated and focused on the appraisal of efficiency and effectiveness of operational systems in general. These developments are acknowledged in the Introduction to the new IIA Standards: (IIA, 1978, p. 1):
VL  - 5
IS  - 2
SN  - 0307-4358
DO  - 10.1108/eb013442
UR  - https://doi.org/10.1108/eb013442
AU  - Taffler R.J.
AU  - Sudarsanam P.S.
PY  - 1980
Y1  - 1980/01/01
TI  - Auditing the Board: A New Approach to the Measurement of Company Performance
T2  - Managerial Finance
PB  - MCB UP Ltd
SP  - 127
EP  - 147
Y2  - 2024/05/09
ER  -